Government has extended dates for filing of GST return due to COVID-19 pandemic.

These are notified through Notifications 30/2020 to 36/2020 dated 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd April, 2020.

> Taxpayers filing Form GSTR-3B

(i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding Financial Year.

Tax period Late fees waived if return filed on or before Interest
Feb, 2020 24th June, 2020 Zero interest for 15 days + interest rate @9% p.a.
March, 2020 24th June, 2020 Zero interest for 15 days + interest rate @9% p.a.
April, 2020 24th June, 2020 Zero interest for 15 days + interest rate @9% p.a.
May, 2020 27th June, 2020 (extended due date for filing)
Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty.

(ii) Taxpayers having aggregate turnover of > Rs. 1.5 Cr. and upto Rs. 5 Cr. in preceding Financial Year.

Tax period Late fees waived if return filed on or before Interest
Feb, 2020 29th June, 2020 Zero interest
March, 2020 29th June, 2020 Zero interest
April, 2020 30th June, 2020 Zero interest
Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty.

(iii) Taxpayers having aggregate turnover of upto Rs. 1.5 Cr. in preceding Financial Year.

Tax period Late fees waived if return filed on or before Interest
Feb, 2020 30th June, 2020 Zero interest
March, 2020 03rd July, 2020 Zero interest
April, 2020 6th July, 2020 Zero interest
Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty.

(iv) Tax Period for the month of May 2020 – Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding Financial Year.

Tax period Extended date and no late fees if return filed on or before Principal place of business is in State/UT of
May, 2020 Group 1 States/UTs 12th July, 2020 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs 14th July, 2020 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

> Taxpayers filing Form GSTR-1 either monthly or quarterly

Tax period Due Date Waiver of late fee if return filed on or before
March 2020 12th July, 2020 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
April 2020 14th July, 2020 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
May 2020 14th July, 2020 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
Quarterly taxpayers Jan to March 2020 30.04.2020 30.06.2020

> Taxpayers wanting to opt for Composition in FY 2020-21

Form Tax period (FY) Extended Date
GST CMP-02 2020-21 30.06.2020
GST ITC-03 2019-20 (As on 31-3-2020) 31.07.2020

> Compliances for Composition taxpayers:

Form Tax period Extended Date
GST CMP-08 Jan to March 2020 07.07.2020
GSTR-4 FY 2019-20 15.07.2020

Note:- “Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN. “

> NRTP, ISD, TDS & TCS taxpayers:

Sl. No. Return Type,Form To be filed by Tax Period Due Date Extended Date
1 GSTR-5 Non-Resident Taxpayers March, April & May, 2020 20th of succeeding month 30th June, 2020
2 GSTR-6 Input Service Distributors -do- 13th of succeeding month 30th June, 2020
3 GSTR-7 Tax Deductors at Source (TDS deductors) -do- 10th of succeeding month 30th June, 2020
4 GSTR-8 Tax Collectors at Source (TCS collectors) -do- 10th of succeeding month 30th June, 2020

> Extension of validity period of E-Way Bill (EWB):

E-way bills (EWB), whose expiry date lies between 20th March 2020, and 15th April 2020, would also be deemed to be valid till 30th April, 2020.

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2 Comments

  1. Purnima says:

    Due DATE FOR GSTR – 1 is wrong as per notification no 33/20 CT. Now due date has been extended for GSTR-1. only conditional waiver has been given for late fees it filed upto 30.06.2020

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